Ministero delle Finanze contra IN.CO.GE.'90 Srl, Idelgard Srl, Iris'90 Srl, Camed Srl, Pomezia Progetti Appalti Srl (PPA), Edilcam Srl, A. Cecchini & C. Srl, EMO Srl, Emoda Srl, Sappesi Srl, Ing. Luigi Martini Srl, Giacomo Srl y Mafar Srl.

• Jurisdiction: European Union
• Court: Court of Justice (European Union)
• Date: 22 October 1998

Avis juridique important

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61997J0010

Judgment of the Court of 22 October 1998. - Ministero delle Finanze v IN.CO.GE.'90 Srl, Idelgard Srl, Iris'90 Srl, Camed Srl, Pomezia Progetti Appalti Srl (PPA), Edilcam Srl, A. Cecchini & C. Srl, EMO Srl, Emoda Srl, Sappesi Srl, Ing. Luigi Martini Srl, Giacomo Srl and Mafar Srl. - Reference for a preliminary ruling: Pretura circondariale di Roma - Italy. - Recovery of sums paid but not due - Treatment of a national charge incompatible with Community law. - Joined cases C-10/97 to C-22/97.

European Court reports 1998 Page I-06307

Summary
Parties
Grounds
Decision on costs
Operative part

Keywords

1 Preliminary rulings - Power of the Court - Limits - Problem of jurisdiction within the national judicial system - Resolution depending on the classification of a legal situation in the light of Community law - Purpose served by a preliminary ruling

(EC Treaty, Art. 177)

2 Community law - Primacy - Contrary national law - Rules automatically inapplicable, without being rendered non-existent

3 Community law - Direct effect - National charges incompatible with Community law - Repayment - Arrangements - Application of national law - Classification of the legal relationship between the tax authorities and taxable persons

Summary

1 It is for the legal system of each Member State to determine which court or tribunal has jurisdiction to hear disputes involving individual rights derived from Community law. However, it is the Member States' responsibility to ensure that those rights are effectively protected in each case. Subject to that reservation, it is not for the Court to involve itself in the resolution of questions of jurisdiction to which the classification of particular legal situations based on Community law may give rise in the national judicial system.

The Court does, however, have the power, in a reference for a preliminary ruling, to explain to the national court points of Community law which may help to solve the problem of jurisdiction with which that court is faced.

2 The incompatibility with Community law of a subsequently adopted rule of national law does not have the effect of rendering that rule of national law non-existent. Faced with such a situation, a national court is obliged to disapply that rule, provided always that this obligation does not restrict the power of the competent national courts to apply, from among the various procedures available under national law, those which are appropriate for protecting the individual rights conferred by Community law.

3 The obligation on a national court to disapply national legislation introducing a charge contrary to Community law must lead that court, in principle, to uphold claims for repayment of that charge. Such repayment must be ensured in accordance with the provisions of its national law, on condition that those provisions are not less favourable than those governing similar domestic actions and do not render virtually impossible or excessively difficult the exercise of rights conferred by Community law. Any reclassification of the legal relationship established between the tax authorities of a Member State and certain companies in that State when a domestic charge subsequently found to be contrary to Community law was levied is therefore a matter for national law.

Parties

In Joined Cases C-10/97 to C-22/97,

REFERENCES to the Court under Article 177 of the EC Treaty by the Pretura Circondariale di Roma (Italy) for a preliminary ruling in the proceedings pending before that court between

Ministero delle Finanze

and

IN.CO.GE.'90 Srl (C-10/97),

Idelgard Srl (C-11/97),

Iris'90 Srl (C-12/97),

Camed Srl (C-13/97),

Pomezia Progetti Appalti Srl (PPA) (C-14/97),

Edilcam Srl (C-15/97),

A. Cecchini & C. Srl (C-16/97),

EMO Srl (C-17/97),

Emoda Srl (C-18/97),

Sappesi Srl (C-19/97),

Ing. Luigi Martini Srl (C-20/97),

Giacomo Srl (C-21/97),

Mafar Srl (C-22/97),

on the consequences arising under national law from the incompatibility of a domestic charge with Community law,

THE COURT,

composed of: G.C. Rodríguez Iglesias, President, P.J.G. Kapteyn, J.-P. Puissochet (Rapporteur), G. Hirsch and P. Jann (Presidents of Chambers), G.F. Mancini, J.C. Moitinho de Almeida, C. Gulmann, J.L. Murray, D.A.O. Edward, H. Ragnemalm, L. Sevón, M. Wathelet, R. Schintgen and K.M. Ioannou, Judges,

Advocate General: D. Ruiz-Jarabo Colomer,

Registrar: H. von Holstein, Deputy Registrar,

after considering the written observations submitted on behalf of:

- the Italian Government, by Professor Umberto Leanza, Head of the Legal Service in the Ministry of Foreign Affairs, acting as Agent, assisted by Francesca Quadri, Avvocato dello Stato,

- the French Government, by Kareen Rispal-Bellanger, Deputy Director in the Legal Affairs Directorate of the Ministry of Foreign Affairs, and Gautier Mignot, Foreign Affairs Secretary in that directorate, acting as Agents,

- the United Kingdom Government, by Lindsey Nicoll, of the Treasury Solicitor's Department, acting as Agent, and Rhodri Thompson, Barrister, and subsequently by Stephanie Ridley, of the Treasury Solicitor's Department, acting as Agent, and Rhodri Thompson,

- the Commission of the European Communities, by Enrico Traversa, of its Legal Service, acting as Agent,

having regard to the Report for the Hearing,

after hearing the oral observations of IN.CO.GE.'90 Srl, Idelgard Srl, Iris'90 Srl and Sappesi Srl, represented by Gianni Manca, of the Rome Bar; the Italian Government, represented by Ivo M. Braguglia, Avvocato dello Stato; the French Government, represented by Gautier Mignot; the United Kingdom Government, represented by Rhodri...